Or, outside the scope of a ForEach, but nonetheless indicating an initial value for all instances of the repeating item:

<<SetInitialValue(InvoiceLineItem/VATPercentage,14)>>

Note that an initial value is not a default value – it can be modified by the user and once modified retains that value. Whereas a default value can be thought of as implying that if the data element is left blank then some other value will be provided for it.

The SetInitialValue command was introduced with Version 3 of XpressDox and is unavailable in previous versions